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Qualified Social Equity Adult -use Cannabis Retail Business <br />5% <br />$ 25.00 <br />(including Delivery and Consumption Lounge) <br />(effective beginning January 1, 2023) <br />Qualified Social Equity Adult -use Cannabis Retail Business <br />5% <br />$ 0.00 <br />(Temporary Consumption and/or Special Events) <br />(effective beginning January 1, 2023) <br />Cultivation <br />6% <br />$ 10.00 <br />(effective December 21, 2018 through December 31, 2022) <br />Cultivation <br />1% <br />$ 7.00 <br />(effective beginning January 1, 2023) <br />Distribution <br />6% <br />$ 4.00 <br />(effective December 21, 2018 through December 31, 2022) <br />Distribution <br />1% <br />$ 3.00 <br />(effective beginning January 1, 2023) <br />Manufacturing <br />6% <br />$ 10.00 <br />(effective December 21, 2018 through December 31, 2022) <br />Manufacturing <br />1% <br />$ 3.00 <br />(effective beginning January 1, 2023) <br />Shared Manufacturing <br />1% <br />$ 0.00 <br />(effective beginning January 1, 2023) <br />Microbusinesses <br />Adult -use Retail <br />Adult -use Retail <br />(Tax rates apply proportionally to microbusiness' activities <br />8% <br />$ 25.00 <br />corresponding to Adult -use Retail [Adult -use Retail <br />Cultivation, <br />Cultivation & <br />(including <br />Distribution & <br />Manufacturing <br />Delivery)]/Cultivation/Manufacturing/Distribution) <br />Manufacturing <br />$ 10.00 <br />(effective October 4, 2019 through December 31, 2022) <br />6% <br />Distribution <br />$ 4.00 <br />Microbusinesses <br />Adult -use Retail <br />Adult -use Retail <br />(Tax rates apply proportionally to microbusiness' activities <br />7% <br />$ 25.00 <br />corresponding to Adult -use Retail [Adult -use Retail <br />Cultivation, <br />Cultivation <br />(including Delivery, but not including Consumption Lounge <br />Distribution & <br />$ 7.00 <br />and Temporary Consumption and/or Special <br />Manufacturing <br />Distribution & <br />Events)]/Cultivation/Manufacturing/Distribution) <br />1% <br />Manufacturing <br />(effective beginning January 1, 2023) <br />$ 3.00 <br />Testing Facility or Testing Laboratory <br />5% <br />$ 1.50 <br />(effective December 21, 2018 through June 30, 2019) <br />Testing Facility or Testing Laboratory <br />1% <br />$ 1.50 <br />(effective July 1, 2019) <br />With respect to commercial cannabis businesses not having a fixed place of business within the city but <br />conducting regular, non -incidental commercial cannabis business activities within the city, such <br />businesses shall be subject to the gross receipts tax rate(s) pursuant to this Article based on the <br />category/categories of commercial cannabis activity conducted. However, such out-of-town <br />commercial cannabis businesses shall not be subject to any gross square footage tax rate(s). <br />City of Santa Ana RFP No. 23-165 Page 140 of 196 <br />